Biosecurity (Consequential Amendments and Transitional Provisions) Regulation 2016 (F2016L00717)

4

Duty has been paid or is payable on goods in relation to which:

(a) all of the following apply:

(i) the goods have deteriorated or been damaged or destroyed while undergoing treatment under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;

(ii) the deterioration, damage or destruction is directly or indirectly attributable to the treatment;

(iii) the goods were subject to customs control under the Act at the time of the treatment; or

(b) both of the following apply:

(i) the goods were destroyed under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;

(ii) the goods were subject to customs control under the Act at the time they were destroyed.